Limitation Act | Litigant Cannot Be Punished For Court's Own Docket Load: J&K High Court Illicit Affair Alone Cannot Make a Man Guilty of Abetting Suicide: Supreme Court Quashes Charge Under Section 306 IPC Landlord Cannot Be Punished for Slowness of Courts: Supreme Court on Bonafide Need in Eviction Suits Expect States To Enact Laws Regulating Unlicensed Money Lenders Charging Exorbitant Interest Contrary To 'Damdupat': Supreme Court Accused Who Skips Lok Adalat After Seeking It, Then Cries 'Prejudice', Cannot Claim Apprehension of Denial of Justice: Madras High Court Refuse To Transfer Case IO Cannot Act Without Prior Sanction: Gujarat High Court Grants Bail, Flags Procedural Lapse in Religious Conversion Case Electricity Board Strictly Liable For Unprotected Transformer, 7-Year-Old Cannot Be Guilty Of Contributory Negligence: Allahabad High Court POCSO Conviction Can't Stand For Offence Not Charged: Delhi High Court Member of Unlawful Assembly Cannot Escape Conviction By Claiming He Only Carried a Lathi and Struck No One: Allahabad High Court Jurisdiction Cannot Be Founded On Casual Or Incidental Facts If Not Have A Direct Nexus With The Lis: : Delhi High Court Clause Stating Disputes "Can" Be Settled By Arbitration Is Not A Binding Arbitration Agreement: Supreme Court State Cannot Plead Helplessness Against Sand Mafia; Supreme Court Warns Of Paramilitary Deployment, Complete Mining Ban In MP & Rajasthan Authority Cannot Withdraw Subsidy Citing Non-Compliance When It Ignored Repeated Requests For Inspection: Supreme Court Out-of-State SC/ST/OBC Candidates Cannot Claim Rajasthan's Reservation Benefits in NEET PG Counselling: Rajasthan High Court Supreme Court Upholds Haryana's Regularisation Of Qualified Ad Hoc Staff As 'One-Time Measure', Strikes Down Futuristic Cut-Offs

"TAXATION LAW" Digest

Taxation – MVAT – Settlement of arrears under Amnesty Scheme – Adjustment of refund – Petitioner entitled to refund of ₹33,29,000 for tax period 2007–08 – Department adjusted said refund against alleged dues for tax period 2008–09 while issuing settlement order – Petitioner had already applied for settlement and paid requisite amount under the Maha...

Income Tax – Section 197 – Certificate for Lower Deduction – Applicable for Entire Assessment Year, Not Merely Prospective – NHAI obtained a certificate under Section 197(1) on 30.06.2008 for AY 2008-09 authorising deduction at 1% – Assessing Officer held that since payments of Rs.19,61,36,514/- were made between 10.04.2008 to 24.06.2008 before the certificate was iss...

Taxation – Classification of Goods – Fruit Drink vs Residuary Entry – “Sharbat Rooh Afza” containing 10% fruit juice and herbal distillates – Assessee classified under Entry 103 Schedule II Part A (4%) – Revenue classified under Schedule V residuary entry (12.5%) – Held: Product classifiable as “fruit drink / processed fruit product” unde...

Customs – Duty Drawback – SEZ Unit – Reversal of ITC – Consequential Order – Earlier Order-in-Appeal dated 30.09.2023 allowed drawback @15.61% subject to reversal/adjustment of ITC – Department accepted said order and did not prefer further appeal – Assistant Commissioner passed Order-in-Original dated 24.01.2024 granting drawback after adjusting ITC and i...

Income Tax – Survey under Section 133A – Voluntary Disclosure – Additional Income of Rs.1,14,20,100/- offered by letter dated 29.09.2016 pursuant to survey dated 27.09.2016 – Income declared in return filed on 20.11.2017 and tax paid – No retraction of disclosure nor revision under Section 139(5) – For first time before Tribunal, assessee contended income was no...

Criminal Law – Cheating – Business Transaction – Memorandum of Understanding – Petitioner induced de facto complainant to invest Rs.1,09,95,000/- for supply of computers to educational institutions promising 12% interest and 50% profit share – Amount transferred through bank – Petitioner failed to show actual purchase or supply of computers – Payment of ad...

Income Tax – Reassessment – Section 147/148 – Double Reopening on Same Transaction – Cash deposits of Rs.4,42,47,290/- in Canara Bank for AY 2019-20 earlier examined by ITO under Section 147 – Assessment Order dated 30.03.2023 passed determining income at NIL after verification of returns filed under different PAN – DCIT subsequently issued fresh notice under Se...

Income Tax – Faceless Assessment – Violation of Principles of Natural Justice – Assessment Order Set Aside – Petitioner challenged assessment order dated 04.12.2025 passed under Section 144 r/w Section 144B of the Income Tax Act pursuant to remand by appellate authority – Portal disabled e-submission facility on the last date for reply to show cause notice and option ...

Customs – Smuggling – Seizure of Foreign-Origin Cigarettes – 25,01,200 cigarette sticks seized from vehicle and godown – Absolute confiscation ordered under Section 111(d) – Penalty imposed under Section 112(b)(i) – Concurrent findings by Adjudicating Authority, Commissioner (Appeals) and CESTAT – Held: Seizure and confiscation based on detailed Panchnama ...

GST Law – Assessment Order – Document Identification Number (DIN) / Reference Number (RFN) – Petitioner challenged assessment order in Form GST DRC-07 contending absence of DIN – Court held that Reference Number (RFN) auto-generated by GST portal upon digital signing is sufficient compliance – DIN/RFN generated electronically cannot be treated as absent merely because...